Indemnity basis of assessment meaning

In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&A Useful information Probate Donatio Mortis Causa in the digital age—valid death bed gifts of dematerialised assets including online bank accounts, share accounts and registered land (Rahman v Hassan) The court determined that the Deceased made effective donationes mortis causa (gifts made in contemplation of death) of registered freehold and leasehold property, online bank accounts and shares. Shortly before the death he anticipated, he passed to the claimant copies of a land certificate and land registration documents, bank cards, login credentials and pin readers with passwords, stating that everything belonged to him. Written by Oliver Hilton,...

R (on the application of PM, by his father and litigation friend SM) v The Director of Public Prosecutions [2026] EWHC 419 (SCCO) What are the practical implications of this case? This ruling delivers substantial, practical guidance on how Part 36 operates in detailed assessment proceedings. It addresses a clear lacuna in the Part 36 authorities concerning the effect of settlements reached by consent and supports practitioners in shaping an effective Part 36 strategy. The court confirms that when parties settle within the detailed assessment process—especially once the detailed assessment hearing has begun—that agreement is to be treated as the equivalent of a judgment for Part 36 purposes, with the court invited to complete the assessment on that basis. The absence of a judicial determination does not prevent CPR 36 consequences from taking effect where the assessment is otherwise complete within the meaning of CPR 47.20. Further, unless it would be unjust, the following consequences must ensue: enhancements indemnity costs enhanced interest a...

Tribunal chair Alison Kellet confirmed the SDT will, in principle, issue an order supporting Claire Gill, after misconduct proceedings brought by the SRA against her were thrown out. At a hearing in January this year, Gill’s solicitors said the SRA should cover close to £1m in legal costs and tax. The SDT resolved that a costs judge must undertake a detailed assessment of quantum in the High Court. That judge will also determine associated matters, including the legal basis on which costs are to be recovered, and whether any deductions should be applied to the overall figure. Kellet further noted that no interim payment would be made for the time being...

This Practice Note examines what an interim payment on account of costs is, when the court may make such an order, and the presumption that an order will follow where a detailed assessment is anticipated. It also identifies what might constitute a good reason to displace that presumption when costs are to be assessed in detail. In addition, it reviews the relevant case law and considers the position both where costs budgeting has taken place and where it has not. What is an interim payment on account of costs? When the court orders the losing party to pay costs, the receiving party will not obtain payment until costs are agreed or a detailed assessment has concluded, a process that can take a considerable period. The general principle, stated in Mars UK Ltd v Teknowledge (1999), is that a successful party is entitled to their costs and should not be kept waiting for payment. In Grupo Hotelero Urvasco (2013), applying the underlying Mars principle, the judge confirmed that a...

This Practice Note offers a concise outline of the principal considerations relating to detailed assessment. Use it as a starting guide and read it alongside the following Practice Notes, which provide fuller, more detailed coverage: Detailed assessment—what is it, who does it and where? Detailed assessment—commencement Detailed assessment—the hearing Detailed assessment—costs, settlement and agreement What is detailed assessment? A detailed assessment is the process by which the court decides what sum the paying party must pay the receiving party for litigation costs. It applies where the parties cannot reach agreement on costs and where a summary assessment is not suitable. For an introduction to summary assessment and the circumstances in which it is undertaken, see: Summary assessment—overview. The framework for detailed assessment is set out in CPR 47 and CPR PD 47. As a general rule, the costs of the proceedings (or any part of them) are not assessed on a detailed basis until the case has concluded. The court...

Practice Note This Practice Note offers direction on costs assessment in family proceedings, covering both summary and detailed assessments. It reviews assessment on the standard basis and the indemnity basis in private proceedings, publicly funded costs, who has authority to assess and when, and the procedure for addressing points of dispute and for obtaining default costs certificates. Its emphasis is principally inter partes costs. For further practical guidance on solicitor and own client costs, see Practice Note: Client care—family law — Costs...